Freda is a cash basis taxpayer. In 2023, she negotiated her salary for 2024. Her employer offered to pay her $21,000 per month in 2024 for a total of $252,000. Freda countered that she would accept $10,000 each month for the 12 months in 2024 and the remaining $132,000 in January 2025. The employer accepted Fredas terms for 2024 and 2025. Did Freda actually or constructively receive $252,000 in 2024? What could explain Fredas willingness to spread her salary over a longer period of time